Purpose:To amend the IRS Code to allow the Hope
Scholarship Credit to be used for elementary and secondary expenses.

Bill
text of concern:

SEC. 2. HOPE SCHOLARSHIP CREDIT AVAILABLE
FOR ELEMENTARY AND SECONDARY

EDUCATIONAL EXPENSES.

(a) In General- Subsection (f) of
section 25A of the Internal Revenue Code of 1986 is amended by adding at
the end the following new paragraph:

`(3) SPECIAL RULE FOR HOPE SCHOLARSHIP CREDIT- In the case of the
Hope Scholarship Credit, the term `qualified tuition and related expenses'
shall include `qualified elementary and secondary education expenses' (as
defined in section 530(b)(4)); except that--

`(A) such term shall
include a contribution or gift to the school (other than the home school )
at which dependents of the taxpayer are attending, and

`(B) the term `school' shall
include a home school .'.

(b) Effective Date- The amendment made by this section shall apply
to taxable years beginning after December 31, 2006.

Possible consequences:IRS
will be able to develop administrative rules defining what is a “home
school” and what is a “qualified expense” in a home school, thereby
necessitating further scrutiny by the IRS into an individual’s home school
and curriculum.A federal definition
of “home school” may also supercede and negate a state definition of a
“home school” and state law regarding the existence of home schools.

Purpose:To amend the IRS Code to provide a tax
credit for tuition and related expenses for the cost of

attendance at an
educational institution, including any private, parochial, religious, or
home school

organized to
provide elementary or secondary education, or both.

Bill text of concern:

“(c) Definitions- For purposes of this
section--

`(1) QUALIFIED EDUCATIONAL EXPENSES- The term `qualified educational
expenses' means cost of attendance in connection with the elementary or
secondary education of the student at a qualified educational institution.
Under regulations prescribed by the Secretary, rules similar to the rules
relating to cost of attendance (within the meaning of section 472 of the
Higher Education Act of 1965 (20 U.S.C. 1087ll) (as in effect on the date
of the enactment of this paragraph) shall apply for purposes of the preceding
sentence.

`(2) QUALIFIED EDUCATIONAL INSTITUTION- The term `qualified
educational institution' means any educational institution (including
any private, parochial, religious, or home school )
organized for the purpose of providing elementary or secondary education,
or both.”

“(e) Regulations- The Secretary shall prescribe
regulations to carry out this section, including regulations
providing for claiming the credit under this section on Form 1040EZ.'.”

Possible consequences:IRS will be able to
develop administrative rules defining what is a “home school” and what is a
“qualified expense” in a home school, thereby necessitating further
scrutiny by the IRS into an individual’s home school and curriculum.A federal definition of “home school” may
also supercede and negate a state definition of a “home school” and state
law regarding the existence of home schools.

“(B) That the
comprehensive school -based mental health program carried out under this
section support

the flexible
use of funds to address--

`(i) the promotion of the social, emotional, and behavioral health of
all students in an environment

that is conducive to learning;

`(ii) the reduction in the likelihood of at risk students developing
social, emotional, or behavioral

health problems;

`(iii) the treatment or referral for treatment of students with
existing social, emotional, or

behavioral health problems;

`(iv) the early identification of
social, emotional, or behavioral problems and the provision of early

intervention services; and

`(v) the development and implementation of programs to assist
children in dealing with violence.

`(B)
STUDENT AND FAMILY MEASURES OF OUTCOMES- The measures of outcomes developed

under paragraph (1)(B) relating to students and families shall, with
respect to activities carried

out under a program under this section, at a minimum include provisions
to evaluate--

`(i) whether the program resulted in an increase in social and
emotional competency;

`(ii) whether the program resulted in an increase
in academic competency;

`(iii) whether the program resulted in a reduction in disruptive and
aggressive behaviors;

`(iv) whether the program resulted in improved family functioning;

`(v) whether the program resulted in a reduction in substance abuse;

`(vi) whether the program resulted in a reduction in suspensions,
truancy, expulsions and

violence;

`(vii) whether the program resulted in increased graduation rates;
and

`(viii) whether the program resulted in improved access to care for
mental health disorders.

Possible
consequences:The bill promotes
government intervention in family matters, particularly when it talks about
“early intervention”, i.e., before a child reaches compulsory school
attendance age.In addition, it
promotes “school/family/community” linkages for the purpose of effecting
“social, emotional or behavioral intervention”.It does not specify how the
“intervention” is to take place or if the “intervention” will be voluntary
at the request of the family or if the family will be compelled by the government
to accept the “intervention”.In
addition, it provides for “measures of outcomes” to be reported back to the
government concerning issues unrelated to “mental health”, such as
“academic competency, graduation rates, suspensions, truancy, and expulsions,
and family functioning.Also, if the
term, “school”, is defined in federal law to include “home school”, then
“school based mental health” may be applied to a “home school”, leading to
still more government intrusion into the home and family.

Purpose: to promote mental health
among all children, from birth through adolescence, and their

families
and to provide early intervention services to ameliorate identified mental
health problems in

such
children.

Bill text of concern:

`(1) provide a comprehensive,
community-based, culturally competent and developmentally appropriate
prevention and early intervention program that provides for the
identification of early mental health problems and promotes the mental
health and enhances the resiliency of children from birth through
adolescence and of their families;

`(2) incorporate families, schools, and communities in an
integral role in the program;

`(3) coordinate behavioral health care services, interventions, and supports
in traditional and non-traditional settings and provide a continuum of
care for children from birth through adolescence and for their families;

`(8) provide school -based mental health assessment and treatment
services conducted by a mental health professional (who may be a school
counselor, school nurse, school psychologist, clinical psychologist, or
school social worker) in public elementary or secondary schools.

`(f) Evaluation- The Secretary shall ensure
that entities receiving awards under subsection (a) carry out an evaluation
of the project, including an evaluation of the effectiveness of program
strategies, and short, intermediate, and long-term outcomes including the
program's overall impact on strengthening families with young children and creating
environments in home , school , and community settings that promote
healthy emotional development and reduce incipient mental health and
substance abuse problems. Local educational agencies receiving such awards
shall ensure that the schools receiving these funds maintain an average
ratio of one certified or licensed--

`(1) The term `mental health' means a state
of successful performance of mental function, resulting in productive
activities, fulfilling relationships with other people, and the ability to
adapt to change and cope with adversity.

`(2) The term `mental illness' refers to all diagnosable mental
disorders (health conditions characterized by alterations in thinking,
mood, or behavior or some combination thereof) associated with distress or
impaired functioning or both.

Possible
consequences:This bill also involves
government into the home by promoting the mental health of children “from
birth”.This bill also does not specify
whether the government intervention is voluntary or compulsory.It also promotes intervention in “public
elementary or secondary schools”. The definition of “public elementary and
secondary schools” may include home schools, particularly because the bill
seeks to have an impact on “creating environments in home settings.”